Günther

"Vectigalia nervos esse rei pub Günther

This study is concerned with the vectigalia, indirect taxes levied during the time of the Roman Empire. Starting with a basic definition of the term as opposed to tributus, direct taxes, the four main Roman indirect taxes (inheritance tax, emancipation tax, sales tax, and slave sales tax) are then analyzed. By taking into account archaeological, epigraphic, legal, numismatic and literary sources, the study explains the character of the individual taxes and analyzes their correlation to politics, administration, the law, economy and society. German text.